DTV and Thai Tax Return

The law on taxation in Thailand states that if you stay for more than 180 days in a year, you are considered a tax resident and must pay taxes in Thailand, regardless of your visa type. However, it also specifies that obtaining tax residency requires the appropriate visa. This means you cannot establish legal tax residency or file a tax return while on a tourist visa, especially if you’re doing border runs—it seems that this is not legally allowed.

So my question is: Can you obtain Thai tax residency and file a tax return with a DTV visa? Has anyone successfully done this in 2024?

I’d appreciate any insights on this topic. Thanks!